Office of General Services

 

Skip to Content

Login   Subscribe   Site Index   Contact Us   Google Translate™

NYS Comptroller

THOMAS P. DiNAPOLI

Taxpayers' Guide to State and Local Audits

Office of General Services
State Agency Small-Dollar Purchases (Follow-Up)


Issued: November 21, 2013
Link to full audit report 2013-F-25

Purpose
To determine the extent of implementation of the three recommendations included in our initial audit report, State Agency Small-Dollar Purchases (2009-S-56).

Background
In our initial audit report, which was issued on September 9, 2010, our objectives were to determine the extent to which State agencies process small-dollar transactions using paper-based voucher processes instead of the State procurement card, and to identify potential cost savings and revenue enhancements achievable through better use of procurement cards. The objective of our follow-up was to determine the extent of implementation of the three recommendations included in our initial report.

Key Findings

  • OGS officials made significant progress in addressing the issues we identified in the initial audit. All three prior audit recommendations have been implemented.
  • Additionally, OGS has been successful in its efforts to increase State agencies’ P-Card use for small-dollar purchases.  Aggregate P-Card use increased from 37 percent of eligible purchases in 2008-09 to 64 percent in 2011-12.
  • Several entities that existed in 2008-09 were consolidated or closed by 2011-12, while some new entities had been created. Of 315 entities that existed in both years, 218 increased their P-Card usage, 45 decreased their usage, 51 did not have P-Cards during either year, and one used the P-Card for all purchases during both years.

Key Recommendations

  • None

Other Related Audits/Reports of Interest

Office of General Services State Agency Small-Dollar Purchases (2009-S-56)


State Government Accountability Contact Information:
Audit Director: John Buyce
Phone: (518) 474-3271; Email: StateGovernmentAccountability@osc.state.ny.us
Address: Office of the State Comptroller; Division of State Government Accountability; 110 State Street, 11th Floor; Albany, NY 12236